9911796707
TMI Blog2025 (1) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... agar Mandal, Ranga Reddy District and Deputy Collector and Mandal Revenue Officer, Hayathnagar Mandal, Ranga Reddy District respectively, in which it is stated that no crops were grown on the land and the same was shown as plots in the land revenue records. The Income Tax Appellate Tribunal has also found that the assessee has failed to establish that the land in question was under cultivation. Thus, the authorities under the Act, on the basis of meticulous appreciation of evidence on record have found that the land in question was already plotted and no agricultural operations were carried out by the assessee. Therefore, the claim of agricultural income is not tenable. It is well settled in law that this Court in exercise of powers u/s 260 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ural income of Rs.2,25,000/-. The Assessing Officer completed the assessment under Section 143(3) of the Act and determined the income of the assessee at Rs.3,07,450/-. The Assessing Officer by an order dated 30.11.2004 made an addition under Section 69A of the Act of Rs.2,25,000/- as agricultural income. 4. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals)-VI, Hyderabad. The Commissioner of Income Tax (Appeals) by an order dated 17.03.2005, inter alia held that no basis has been disclosed by the assessee for his share of income as Rs.2,25,000/-. The Commissioner of Income Tax (Appeals) also took note of the letters dated 23.09.2004 and 28.09.2004 issued by Executive Officer, Hayathnagar Mandal, Ranga Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs of fact. 8. We have considered the rival submissions made on both sides and have perused the record. 9. Section 69A of the Act deals with unexplained money. We find substance in the submission made by learned counsel for the assessee that provisions of Section 69A of the Act per se may not apply to the case of the assessee. The issue which requires consideration in this appeal is whether the assessee carried out any agricultural operations for the assessment year 2000-01. The Inspector of Income Tax deputed by Assessing Officer for spot enquiry has reported after visiting the land that the same has been marked into plots and is not used for cultivation. The material collected by the Assessing Officer during the course of the enquiry was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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